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Qally Sdn. Bhd. manufactures a fire-resistant commercial filing cabinet and sells to oflice furniture distributors. The company expected to manufacture 20,000 units of filing cabinet next year. Every file cabinet has to go through cutting, soldering and painting processes Table 1 shows direct cost for each unit of filing cabinet Table 2 show details data for each process/cose centre. Table 3 show details data for each activity and estimated overhead costs Table 1 Direct cost for filing cabinet Direct machine Direct labour Hour per unit Cost per hour Hour per unit Cost par hour 2.0 hour RM40 1 0 hours RM20 Direct matchal cost per unit RM55 Table 2 Detail data for cach process/cost centre Cost pool/source (activity) Cost driver Cutting Soldering Purchasing material purchase requisition 145 257 Utilities (fuel and energy power (watt) 885,000 1.050,000 Sellmg & Administration number of workers 125 437 Security floor area (m) 37500 22,500 Painting 398 165.000 423 15.000 Cost pool/source (activity) Purchasing material Utilities (fuel and energy Selling & Administration Security Table 3. Data on activities and overhead costs Cose driva Total activity for all processes purchase requisition 800 purchases power (watt) 2,100,000 watt number of workers 985 workers floor arca (m) 75,000 m Total overhead costs (RM) 360,000 240,000 750.000 525,000 a) Analyse the available information, determine the total cost to manufacture 20.000 units cabine file based on machine hour using a traditional overhead method (4 marks) b) Calculate total overhead cost for cach prxcess centre using basis of apportionment of cost driver (5 marks) c) If the company is to use Activity Based Costing method (ABC), calculate the cost driver rate for each activity (4 marks) (1) Determine the total cost for 20,000 units product using Activity Based Costing (ABC) method (3 marks) (1) Compare the percentage difference of total cost per unit for traditional and ABC method for the product (2 marks) (ul) Analyse the results in (d%) and comment on the reason for the differences in the results from traditional and Activity Based Costing methods (2 marks)